T-0.1, r. 2 - Regulation respecting the Québec sales tax

Section 677r14 Disposition versions

2021-01-01

677R14. (Revoked).

O.C. 1108-95, s. 10; O.C. 1466-98, s. 15; O.C. 204-2020, s. 5.

2012-09-01

677R14. For the purposes of section 677R13, a carrier computing the tax in respect of a motor vehicle registered as a Category A vehicle under the Agreement shall consider only the number of kilometres travelled by his motor vehicles and the motor vehicles of his broker drivers assigned to interprovincial transportation and registered under the Agreement.

Notwithstanding the foregoing, the carrier shall not consider the number of kilometres travelled by motor vehicles of broker drivers where all of the following conditions are fulfilled:

(1)  he has registered under the Agreement one or more separate fleets comprising only motor vehicles of broker drivers; and

(2)  he elects to compute separately the tax in respect of a motor vehicle of a broker driver based on the number of kilometres travelled by the fleet to which that motor vehicle belongs.

Furthermore, the carrier shall compute separately the tax in respect of a motor vehicle defined as a Category B or Category C vehicle under the Agreement by considering only the number of kilometres travelled by all of the motor vehicles of those categories assigned to interprovincial transportation.

O.C. 1108-95, s. 10; O.C. 1466-98, s. 15.